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Management Accounting
Introduction to Management Accounting
I. Basic Principles of Costing in Service Industry Establish Cost Objects: Identify what you are costing (e.g., a specific service, a customer, a department). Accumulate Costs under Cost Objects: Gather all costs related to that identified cost object. A...
Product Costing and Activity Based Costing
Product Costing: Figuring Out What Things Really Cost Product costing is simply about calculating the total cost of making a product or providing a service. There are two main ways businesses do this: A. Job Costing: For Unique Projects Imagine you're a custo...
Cost Analysis for Decision-Making
Managerial Decision Making: Key Concepts These notes cover essential concepts in managerial decision-making, focusing on cost behavior, pricing, risk, and various strategic decisions. I. Transfer Pricing Definition: Transfer price is the price used when one d...